The Building Safety Levy (Amendment) (England) Regulations 2026
Adjusted the Building Safety Levy framework to exclude student housing from dwelling definitions and refined the criteria for previously developed land.
These Regulations amend the Building Safety Levy (England) Regulations 2025 to clarify how the levy applies to different types of residential developments and land.
The instrument directs that purpose-built student accommodation be excluded from the definition of 'dwellings' for levy purposes and provides specific criteria for determining if land is 'previously developed', notably excluding underground structures and unlawful operations.
It applies to developers, local authorities, and the building safety regulator in England, establishing updated procedures for levy information spot checks, update notices, and the cancellation of liability notices when no charge is due.
Arguments For
The document states that these regulations are made in consequence of defects in the previous 2025 Regulations and are issued free of charge to rectify those errors.
Proponents may argue that the amendments provide necessary clarity by explicitly defining 'building' to include man-made structures like plant, machinery, and paved surfaces when determining if a site is previously developed.
The legislation asserts that excluding wholly underground buildings and unlawful operations from the definition of previously developed land ensures the levy is applied consistently with planning principles.
The order indicates that the changes to notification deadlines for spot checks provide a more predictable timeline for developers and collecting authorities.
Arguments Against
Legal scholars might question the complexity of the transitional arrangements, as the new rules do not apply to applications, variations, or commencement notices linked to original applications made before 1st October 2026.
Affected parties in the purpose-built student accommodation sector may face administrative burdens in adjusting their reporting, as the regulations now explicitly state that student bedspaces must be counted separately from 'dwellings'.
Developers may find the specific exclusion of underground parts of buildings from the 75% 'previously developed land' calculation reduces their eligibility for certain levy treatments or exemptions compared to the original 2025 framing.
Part 1
GENERAL
Citation, commencement, extent, application and interpretation
- -(1) These Regulations may be cited as the Building Safety Levy (Amendment) (England) Regulations 2026.
- (2) These Regulations come into force on 1st October 2026.
- (3) These Regulations extend to England and Wales.
- (4) These Regulations apply in relation to England only.
(5) Part 3 of these Regulations does not apply in relation to any building control application made before 1st October 2026.
(6) Part 3 of these Regulations does not apply to-
- (a) a variation application made on or after 1st October 2026, or
- (b) a commencement notice given on or after 1st October 2026,
if the variation application or commencement notice relates to an original application which was made before 1st October 2026.
(7) In these Regulations, 'the 2025 Regulations' means the Building Safety Levy (England) Regulations 2025 and for the purposes of paragraphs (5) and (6), 'building control application', 'commencement notice', 'original application' and 'variation application' have the meanings given in regulation 2 of those Regulations.
This section establishes the official name of the regulations and sets the commencement date as 1 October 2026.
It limits the legal application of the rules to England.
It also specifies that the changes in Part 3 do not affect building control applications, variations, or commencement notices that were initiated before the commencement date.
Part 2
AMENDMENT OF THE 2025 REGULATIONS
Amendment of the 2025 Regulations
2 The 2025 Regulations are amended in accordance with regulations 3 to 8.
Amendments relating to when land is previously developed
3 In regulation 21 (previously developed sites)-
- (a) in paragraph (2) after 'relevant date' insert ', and that building was not wholly underground';
- (b) in paragraph (4)-
- (i) in the words before sub-paragraph (a) after 'at that time' insert 'any one or more of the following conditions are met';
- (ii) omit the 'or' after sub-paragraph (c);
- (iii) at the end of sub-paragraph (d) insert ', or
- '(e) any operations which have been carried out in, on, over or under the land are not lawful.';
- (c) after paragraph (4) insert-
'(4A) For the purposes of calculating whether at least 75% of land is previously developed for the purposes of paragraph (1), any underground part of a building which extends beyond the part of the building which is not underground is not to be taken into account.';
(d) in paragraph (5)-
(i) for the definition of 'building' substitute-
''building' means any permanent building and any other permanent manmade structure or erection, including any extension, and any part of a building, as so defined;';
(ii) insert the following definitions in the appropriate places-
''lawful', in relation to operations, has the same meaning as in section 191 of TCPA 1990;';
''structure or erection' includes, but is not limited to-
- (a) areas which are reinforced for load-bearing, paved or otherwise surfaced with man-made materials;
- (b) plant and machinery.'.
This section modifies the criteria for identifying 'previously developed' land to exclude sites where the existing buildings are entirely underground or where the development was not legally authorized.
It defines 'building' broadly to include permanent man-made structures such as paved surfaces and machinery.
Additionally, it mandates that underground parts of a building extending beyond the surface footprint must be ignored when calculating the 75% threshold for previously developed land.
Amendments relating to the meaning of 'determination period'
4 In regulation 38 ('determination period')-
- (a) in paragraph (2)-
- (i) in sub-paragraph (a)(iii) for 'referred to in' substitute 'required in accordance with';
- (ii) in sub-paragraph (b)(iii) for 'referred to in' substitute 'required in accordance with';
(iii) in sub-paragraph (c)(ii)-
(aa) for 'referred to' substitute 'required in accordance with';
(bb) for 'regulation 14(5) or (6)' substitute 'regulation 14(1)(h)(ii) or (iii)';
(cc) for 'regulation 21(5)' substitute 'regulation 21(2)(g)(ii) or (iii) and (5)';
(dd) for 'paragraph 2(a) or (b)' substitute 'paragraph 1(h) or (i)';
- (b) in paragraph (10) for 'referred to in', in each place it occurs, substitute 'required in accordance with'.
This section updates the terminology and cross-references regarding the 'determination period' for building safety levy assessments.
It replaces general references to information 'referred to' with a requirement for information 'required in accordance with' specific regulations.
These changes ensure the timelines for calculating the levy align with the precise information requirements in other building regulations.
Amendments relating to levy information spot checks
- -(1) In regulation 46 ('levy information spot check')-
- (a) in paragraph (2) omit 'for the building control application';
- (b) in paragraph (3) for the definition of 'relevant period' substitute-
''relevant-period' means-
- (a) in the case where a levy update notice in relation to the building control application is selected for a levy information spot check under regulation 47 or 48, the period under regulation 53(10) to (12) for determining the levy update application;
- (b) in all other cases, the determination period under regulation 38(7) to (9) in relation to the building control application;'.
(2) For regulation 49 (requirement to notify named client of levy information spot check) substitute-
' Requirement to notify named client of levy information spot check
49.-. -(1) This regulation applies where a building control application or a levy update notice is selected for a levy information spot check under regulation 47 or 48.
(2) The collecting authority must as soon as practicable, but no later than the end of the period of 5 weeks beginning with the receipt date, give notice to the named client-
- (a) stating that the collecting authority is carrying out a levy information spot check,
- (b) specifying the last date by which the spot check must be carried out, which is the end of the relevant period, as defined in regulation 46(3), and
- (c) stating that, if the collecting authority requests further information for the purposes of carrying out the levy information spot check, the period for carrying out the spot check is revised in accordance with regulation 50(3).'.
This section regulates the 'spot check' process used by authorities to verify levy information.
It sets a mandatory five-week deadline for authorities to notify clients when a spot check has been initiated.
The section also defines the 'relevant period' during which these checks must be completed, depending on whether the check relates to a standard application or a levy update notice.
Amendments relating to levy update notices
- -(1) In regulation 52(3) (levy update notices)-
- (a) in sub-paragraph (a) for 'the BSL Regulations' substitute 'these Regulations';
- (b) in sub-paragraph (d) for 'the BSL Regulations' substitute 'these Regulations';
- (c) after sub-paragraph (d) insert-
- '(da) a statement as to whether the building work to which the application relates is, or is anticipated to be, major residential development or is part of a wider development which is, or is anticipated to be, major residential development,
- (db) the number of dwellings, if any, that would be provided as a result of the building work to which the application relates,
- (dc) if purpose-built student accommodation would be provided as a result of the building work to which the application relates, the number of bedspaces that would be contained in the purpose-built student accommodation,
- (dd) the details of the levy determination notice referred to in paragraph (1)(a), and';
- (d) in sub-paragraph (e) after '(c)' insert 'and (da)'.
(2) In regulation 53(3)(a) (procedure and outcome for levy updates) for 'remains' substitute 'is'.
This section expands the information requirements for levy update notices.
Developers must now provide statements identifying major residential developments, the total number of dwellings, and specific bedspace counts for purpose-built student accommodation.
It also replaces general references to 'BSL Regulations' with 'these Regulations' for legal consistency.
Amendments relating to revised levy determination notices and levy payment certificates
- -(1) In regulation 54 (request for revised levy determination)-
- (a) in paragraph (4)(b) after 'application' insert '(where, subject to paragraph (5A), a revised levy determination notice has the meaning given in regulation 67)';
- (b) after paragraph (5) insert-
'(5A) For the purposes of paragraph (4)(b), regulation 67(6) has effect as if any reference in that paragraph to-
(a) the refund application were a reference to the request application;
(b) the new levy liability amount were a reference to the new levy liability amount determined under this regulation;
(c) the remaining work were a reference to the building work described in the building control application referred to in paragraph (1) ignoring the regulation 54 work.
(5B) If a revised levy determination notice is given in accordance with paragraph (4)(b) and that notice specifies that there is no charge, the levy liability notice in relation to the application referred to in paragraph (1)(a) is cancelled and the revised levy determination notice given under paragraph (4)(b) must include a statement to that effect.'.
(2) In regulation 67 (refunds: levy liability amount, levy liability notices and levy payment certificates), after paragraph (2) insert-
'(2A) If a revised levy determination notice is given in accordance with paragraph (2) (a)(ii) or (2)(d)(vii)(bb) and that notice specifies that there is no charge, the levy liability notice in relation to the application referred to in regulation 66(1)(a) is cancelled and the revised levy determination notice given under paragraph (2)(a)(ii) or (2)(d)(vii)(bb) (as the case may be) must include a statement to that effect.
(2B) If a revised levy payment certificate is given in accordance with paragraph (2)(a) (iii) or (2)(d)(vii)(bb) and the revised levy determination notice given in accordance with paragraph (2)(a)(ii) or (2)(d)(vii)(bb) (as the case may be) specifies that there is no charge, the levy payment certificate referred to in regulation 66(1)(b) is cancelled and the revised levy payment certificate given under paragraph (2)(a)(iii) or (2)(d)(vii)(bb) (as the case may be) must include a statement to that effect.'.
- (3) In regulation 72 (carrying out a review), after paragraph (5) insert-
'(6) If the new decision is that no building safety levy is chargeable in relation to the building control application and a notice of no charge is given in relation to the new decision in accordance with regulation 37(4), the levy liability notice referred to in regulation 71(1) (a) is cancelled and the notice of no charge given under regulation 37(4) must include a statement to that effect.'.
- (4) In regulation 73 (appeal against decision on a review), after paragraph (5) insert-
'(6) If the new decision is that no building safety levy is chargeable in relation to the building control application and a notice of no charge is given in relation to the new decision in accordance with regulation 37(4), the levy liability notice referred to in regulation 71(1) (a) is cancelled and the notice of no charge given under regulation 37(4) must include a statement to that effect.'.
This section provides for the cancellation of levy liability notices and payment certificates if a review, appeal, or revised determination finds that no levy charge is due.
It outlines the specific procedure for notifying the client of such a cancellation.
This ensures that legal records of debt are removed when a development is determined to be exempt or non-chargeable.
Amendment to Schedule 3
8 In Schedule 3 (area rates), in the first column of the table, for 'St. Helens' substitute 'St Helens'.
This section makes a minor typographical correction to the name of a local authority area in the levy rates schedule.
It removes a period from 'St. Helens' to ensure the name matches official geographic designations.
Part 3
AMENDMENT OF OTHER INSTRUMENTS
Amendment of the Building Regulations 2010
- -(1) The Building Regulations 2010 are amended as follows.
(2) In regulation 14 (applications for building control approval with full plans), after paragraph (8) (as inserted by regulation 26 of the 2025 Regulations) insert-
'(9) In paragraphs (1)(g) and (h) and (5), the references to dwellings do not include references to purpose-built student accommodation.'.
(3) In regulation 14ZA (building safety levy information) (as inserted by regulation 27 of the 2025 Regulations), after paragraph (4) insert-
'(5) In paragraph (1)(e), the reference to dwellings does not include a reference to purpose-built student accommodation.'.
(4) In regulation 16 (notices in relation to building work)-
- (a) in paragraph (3CA) (as inserted by regulation 28 of the 2025 Regulations)-
- (i) in sub-paragraph (a), in the words before paragraph (i), after 'are met' insert ', but subject to sub-paragraph (c)';
- (ii) in sub-paragraph (b)-
- (aa) in the words before paragraph (i), after 'are not met' insert ', but subject to sub-paragraph (c)';
(bb) omit the 'or' after paragraph (iii);
(iii) in sub-paragraph (c)-
- (aa) for 'if a statement and any evidence under sub-paragraph (a) or (b)' substitute 'if a statement or evidence required under sub-paragraph (a) or (b)';
(bb) after 'to that effect' insert 'instead of the statement or evidence';
- (b) after paragraph (10) (as inserted by regulation 28 of the 2025 Regulations) insert-
'(11) In paragraph (3CA), the references to dwellings do not include references to purpose-built student accommodation.'.
This section amends the Building Regulations 2010 to clarify that purpose-built student accommodation is not to be treated as a 'dwelling' for the purposes of the levy.
It updates the procedures for building control applications and work notices to ensure that information related to student bedspaces is categorized separately.
It also streamlines the requirements for providing statements and evidence when levy conditions are or are not met.
Amendment of the Building (Higher-Risk Buildings Procedures) (England) Regulations 2023
- -(1) The Building (Higher-Risk Buildings Procedures) (England) Regulations 2023 are amended as follows.
(2) In regulation 2 (interpretation) after paragraph (2) insert-
'(3) In the provisions referred to in paragraph (4), references to a dwelling do not include references to purpose-built student accommodation.
(4) The provisions are-
- (a) regulation 4(1)(f),
- (b) regulation 9(3A),
- (c) regulation 12(1)(f),
- (d) regulation 17(3A),
- (e) regulation 17A, and
- (f) regulation 21(2)(g) and (3).'.
(3) In regulation 9(3A) (notice before starting on site and further notice when work is 'commenced') (as inserted by regulation 30 of the 2025 Regulations)-
(a) in sub-paragraph (a)-
(i) in the words before paragraph (i), after 'are met' insert ', but subject to sub-paragraph (c)';
(ii) after 'the building control approval application for HRB work', in both places it occurs, insert 'or the building control approval application for a stage of HRB work';
(b) in sub-paragraph (b)-
(i) in the words before paragraph (i), after 'are not met' insert ', but subject to sub-paragraph (c)';
(ii) omit the 'or' after paragraph (ii);
(c) for sub-paragraph (c) substitute-
'(c) if a statement required under sub-paragraph (a) or (b) has been given previously in relation to the building work to which the building control approval application for HRB work or the building control approval application for a stage of HRB work relates, include a statement to that effect instead of the statement.'.
(4) In regulation 17(3A) (notice before starting on site and further notice when work is 'commenced') (as inserted by regulation 30 of the 2025 Regulations)-
- (a) in sub-paragraph (a), in the words before paragraph (i), after 'are met' insert ', but subject to sub-paragraph (c)';
- (b) in sub-paragraph (b)-
- (i) in the words before paragraph (i), after 'are not met' insert ', but subject to sub-paragraph (c)';
- (ii) omit paragraph (iii) and the 'or' after it;
- (c) in sub-paragraph (c)-
- (i) after 'a statement', in the first place it occurs, insert 'required';
- (ii) after 'to that effect' insert 'instead of the statement'.
(5) In regulation 21(2)(g)(iii) (change control applications) (as inserted by regulation 45 of the 2025 Regulations), for 'paragraph (4).' substitute 'paragraph (4),'.
This section extends the exclusion of student accommodation from the 'dwelling' definition to procedures governing higher-risk buildings.
It also clarifies that levy-related information is required not just for the overall project but specifically for building control approval applications for individual stages of higher-risk building work.
It provides instructions for referencing previously submitted statements to avoid redundant filings.
Amendment of the Building (Registered Building Control Approvers etc.) (England) Regulations 2024
- -(1) The Building (Registered Building Control Approvers etc.) (England) Regulations 2024 are amended as follows.
(2) In regulation 2 (interpretation) after paragraph (5) insert-
'(6) In the provisions referred to in paragraph (7), references to a dwelling do not include references to purpose-built student accommodation.
(7) The provisions are-
- (a) regulation 15(2A),
- (b) paragraph 5(f) of, and the Annex to, Form 1 in Schedule 1,
- (c) paragraph 4(h) of, and the Annex to, Form 2 in Schedule 1,
- (d) paragraph 5(f) of, and the Annex to, Form 4 in Schedule 1,
- (e) paragraph 6(h) of Schedule 2.'.
(3) In regulation 15(2A) (notice before starting work and further notice when work is 'commenced' etc.) (as inserted by regulation 29 of the 2025 Regulations)-
(a) in sub-paragraph (a), in the words before paragraph (i), after 'are met' insert ', but subject to sub-paragraph (c)';
(b) in sub-paragraph (b)-
(i) in the words before paragraph (i), after 'are not met' insert ', but subject to sub-paragraph (c)';
(ii) omit the 'or' after paragraph (iii);
(c) in sub-paragraph (c)-
(i) for 'if a statement and any evidence under sub-paragraph (a) or (b)' substitute 'if a statement or evidence required under sub-paragraph (a) or (b)';
(ii) after 'to that effect' insert 'instead of the statement or evidence'.
(4) In Schedule 1 (forms), for Form 2 (as substituted by regulation 44 of the 2025 Regulations) substitute the form in the Schedule to these Regulations.
(5) In Schedule 2 (grounds for rejecting an initial notice, an amendment notice or a plans certificate combined with an initial notice), in paragraph 6(h) (as inserted by regulation 29 of the 2025 Regulations)-
- (a) in paragraph (i) for 'listed in', in each place it occurs, substitute 'required in accordance with';
- (b) in paragraph (ii) for 'as to the matters described in' substitute 'required in accordance with'.
This section updates the rules for registered building control approvers to ensure they apply the correct definition of 'dwelling' and student accommodation.
It introduces a new 'Form 2' (Amendment Notice) to be used when altering an initial building notice. The section also clarifies the grounds upon which an approver may reject notices, specifically regarding compliance with levy information requirements.
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